課程信息
4.8
552 個評分
128 個審閱
100% 在線

100% 在線

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
完成時間(小時)

完成時間大約為31 小時

建議:4-12 hours/week...
可選語言

英語(English)

字幕:英語(English)

您將獲得的技能

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
100% 在線

100% 在線

立即開始,按照自己的計劃學習。
可靈活調整截止日期

可靈活調整截止日期

根據您的日程表重置截止日期。
完成時間(小時)

完成時間大約為31 小時

建議:4-12 hours/week...
可選語言

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間(小時)
完成時間為 9 小時

International tax planning – base case

In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course. ...
Reading
8 個視頻 (總計 48 分鐘), 16 個閱讀材料, 3 個測驗
Video8 個視頻
The Debate6分鐘
Background & key stakeholders5分鐘
The OECD & the EU5分鐘
Introduction base case8分鐘
Optional: Introduction to symbols2分鐘
Interview: Prof. dr. Kees van Raad7分鐘
Introduction to BEPS7分鐘
Reading16 個閱讀材料
Meet the instructor & his team !5分鐘
Course Syllabus5分鐘
How to pass this course & obtain your certificate5分鐘
Welcome to Leiden University5分鐘
Complete our short survey10分鐘
Tips for studying online5分鐘
Being successful in an international virtual learning community5分鐘
Behaving in an academic way5分鐘
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10分鐘
Resources: Media on the international tax planning debate
Required reading30分鐘
Recommended reading
Required reading30分鐘
Database BEPS10分鐘
Video transcripts - module 110分鐘
OECD & UN model tax conventions
Quiz2 個練習
Exercise 12分鐘
Base Case20分鐘
2
完成時間(小時)
完成時間為 4 小時

Design of corporate tax law systems

In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems. ...
Reading
8 個視頻 (總計 45 分鐘), 5 個閱讀材料, 4 個測驗
Video8 個視頻
Taxable base & rate6分鐘
Taxable base & rate: tax havens & preferential tax regimes4分鐘
Taxable base & rate: intercompany dividends & capital gains4分鐘
Taxation of corporate groups5分鐘
Withholding Tax5分鐘
Interview prof. dr. Kees van Raad4分鐘
Advanced Track: Interest deductions and other financial payments6分鐘
Reading5 個閱讀材料
Required Reading30分鐘
Required Reading30分鐘
Recommended Reading
Video transcripts - module 230分鐘
Optional: Local country corporate tax features survey30分鐘
Quiz4 個練習
Exercises 1-36分鐘
Exercise 42分鐘
Exercise 52分鐘
Design of corporate tax law systems20分鐘
3
完成時間(小時)
完成時間為 9 小時

Principles of international taxation & tax treaties

In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties....
Reading
8 個視頻 (總計 63 分鐘), 7 個閱讀材料, 4 個測驗
Video8 個視頻
Hybrid mismatches10分鐘
Introduction to international tax law5分鐘
Double taxation8分鐘
Distributive rules11分鐘
OECD & BEPS5分鐘
Interview prof. dr. Kees van Raad7分鐘
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8分鐘
Reading7 個閱讀材料
Recommended reading
Recommended reading
Required reading30分鐘
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
Recommended reading
Required reading30分鐘
Video transcripts - module 330分鐘
Quiz3 個練習
Exercise 12分鐘
Exercise 22分鐘
Principles of international taxation & tax treaties20分鐘
4
完成時間(小時)
完成時間為 6 小時

Transfer pricing

In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study. ...
Reading
10 個視頻 (總計 53 分鐘), 8 個閱讀材料, 3 個測驗
Video10 個視頻
Introduction to transfer pricing and why it is important4分鐘
The arm’s length principle: legal framework5分鐘
Traditional transaction methods5分鐘
Transactional profit methods5分鐘
Business restructuring6分鐘
Apple case7分鐘
Outro - Transfer Pricing1分鐘
Interview Prof. Dr. Kees van Raad8分鐘
Advanced Track - Transfer pricing of intangibles5分鐘
Reading8 個閱讀材料
Required reading30分鐘
Recommended reading
Recommended reading30分鐘
Required reading30分鐘
Recommended reading30分鐘
Recommended reading30分鐘
Required reading30分鐘
Video transcripts - module 430分鐘
Quiz3 個練習
Exercise 12分鐘
Exercise 22分鐘
Transfer pricing20分鐘
4.8
128 個審閱Chevron Right
職業方向

38%

完成這些課程後已開始新的職業生涯
工作福利

31%

通過此課程獲得實實在在的工作福利
職業晉升

17%

加薪或升職

熱門審閱

創建者 PBJun 9th 2016

This is a FIVE STAR course for completeness and structure. Plenty of material available. I really would welcome to be informed by the Leiden University in case of further course on tax subjects.

創建者 DKJun 9th 2017

This is a great, in depth introduction to international tax law. A perfect starter course if you have a very basic understanding of tax law to begin with and are interested in building on that.

講師

Avatar

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

關於 Universiteit Leiden

Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia. Leiden University is the oldest university in the Netherlands. It was founded in February 1575, as a gift from William of Orange to the citizens of Leiden after they had withstood a long siege by the Spanish. Our motto is: Praesidium Libertatis — Bastion of Liberty....

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